Differential Chemical produced 13,000 gallons of Preon and 24,000 gallons of Paron. Joint costs incurred in producing the two products totaled $8,200. At the split-off point, Preon has a market value of $6.00 per gallon and Paron $3.00 per gallon. Compute the portion of the joint costs to be allocated to Preon if the value basis is used.

• $8,161.

• $4,264.

• $328.

• $3,936.

• $4,100.